Federal Law #227-ФЗ from July 18, 2011, introduced changes to the Tax Code in relation to procedures for transfer pricing and amendments to current tax legislation with regard to price controls for tax purposes.

The tax authorities conduct off-site tax inspection using declarations filed by the taxpayer and other documents in their possession with respect to the calculation and payment of taxes. This procedure has its own characteristics, rules, and deadlines, knowledge of which can provide businesses with peace of mind and which can help business avoid several negative consequences.

Tax-free transfer of property within a holding/business group is provided for by Article 251, Paragraph 1, Subparagraph 11 of the Tax Code. It would be natural to assume that the same opportunity is provided for property transfers from parent company to a subsidiary company, as well as the opposite (Article 251, Paragraph 1, Subparagraph 11, Points 1 and 2 of the TC).